236 KEEPING ACCOUNTS. 



with the property with which they are to commence the 

 next year's business, and the stock account credited therefor, 

 and you are ready to begin again. 



Trial balances of the Ledger should be made, say monthly. 

 To make a trial balance, you foot up all the columns of 

 figures in your Ledger, draw off the debits on one side of a 

 sheet and add them together, and the credits on the other 

 side of the sheet and add them together. If the footings of 

 the debit and credit columns thus obtained are the same, 

 or, in other words, balance, your Ledger balances and is all 

 right ; but if they do not balance but differ, your Ledger is 

 in error, and you must go over it and find where the 

 mistake is. , 



Of course there must be no entry made in your Ledger, 

 unless it is also made in your Day-Book. The wording of 

 the Day-Book must be as simple as possible and express all 

 the facts. 



Some book-keepers, when they enter from the Day-Book 

 into the Ledger, write in the Ledger between the date col- 

 umn and the column of the Day-Book page the name of 

 the account in the Ledger which receives the corresponding 

 entry or entries ; thus, in the entry above given they would 

 write thus : 



Page 5. 

 Dr. JOHN BROWN. Or. 



